REVEALING AUDITOR AND AUDITEE SATISFACTION IN THE EVOLUTION OF ACCOUNTING SOFTWARE (PHENOMENOLOGY STUDY IN THE REGIONAL GOVERNMENT OF SOUTH NIAS DISTRICT)

Authors

  • Ya'atulo WARAE Universitas Sumatera Utara
  • Eni Duwita SIGALINGGING Universitas Sumatera Utara
  • Erwin ABUBAKAR Universitas Sumatera Utara
  • Iskandar MUDA Universitas Sumatera Utara
  • Alexandru Mircea Nedelea Stefan cel Mare University of Suceava

Keywords:

Accounting Software, Auditor and Auditee Satisfaction, Interpretive Phenomenology.

Abstract

The development of the evolution of accounting software has made significant changes to the ease of financial information and decision making for leaders in each organizational unit, especially for accountants who work in the audit department (as auditors) and in accounting (as auditees). The purpose of this study is to determine the essence of satisfaction for auditors and auditors behind the evolution of accounting software. This research is a qualitative research with interpretive phenomenology method. The research data were obtained through in-depth interviews and observations. The results showed that each informant has his own perception about the evolution of accounting software. Informants (auditors and auditees) consider that the evolution of accounting software provides convenience and satisfaction in the process of completing their work as accountants, especially in presenting data quickly and accurately. Furthermore, informants have confidence in carrying out their duties as accountants even though they are not from an accounting education background because accounting software provides applications that are easy to learn and familiar to ordinary people.

Accountants are required to be professional in their fields because their work is not just debiting, posting and printing financial reports because accounting software has not been able to carry out some of the functions of accountants in validating transaction data, making analyzes, conducting reconciliation, evaluating and recommendations, therefore accountants are required to have competence and expertise to support optimal performance. As a recommendation from the informant to the leaders of each organization that even though the evolution of accounting software has provided job satisfaction and helped the work processes of accountants, to achieve good and optimal performance is largely determined by the principle of the right man on the right place.

Author Biography

Alexandru Mircea Nedelea, Stefan cel Mare University of Suceava

Alexandru NEDELEA, Ph.D., is an Associate Professor of Marketing at the University Stefan cel Mare of Suceava, Romania. He has written extensively for a wide range of academic and professional audience: Small and Medium Enterprises in Contemporary Society (KMV, Germany), International Tourism: World Geography and Developmental Perspectives (Abhijeet Publications, New Delhi, India), Tourism Marketing (Derc Publishing House, Tewksbury, USA), Knowledge Management Practices, Comparative Tourism Marketing Case Studies (Abhijeet Publications, New Delhi, India). He is editor-in-chief of the journals Ecoforum and Revista de turism 9Journal of Tourism: Studies and Research in Tourism) and member of the editorial board of the journals Amfiteatru Economic (indexed in Thomson Reuters - ISI Web of Knowledge), International Journal of Leisure and Tourism Marketing, Journal of Tourism: An International Research Journal, Tourism Today, World Journal of Ecotourism, Tourism Issues, European Journal of Tourism Research, Environmental Economics. He has been accorded membership in scientific associations like International Association of Scientific Experts in Tourism, International Association on Public and Non Profit Marketing, Romanian Marketing Association, International Network for Research in Consumer Behaviour Studies, Regional Science Association International, World Research Club (WRC), American Society for Public Administration, European Association of Research on Services (RESER), Marketing and Tourism Research Interest Committees - EuroMed Research Business Institute (EMRBI), Centre International de Recherche et d`Etudes Touristiques (CIRET). He is coordinator of Asian Studies Club Romania-China (www.romania-china.ro), Voyage Club (www.clubvoiaj.ro), Bucovina Tourism Marketing Center (www.tourisminbucovina.ro), Volunteer Order (www.ordinulvoluntarilor.ro) and Marketing Club (www.marketingclub.ro)Contact:E-mail: alnedelea(at)yahoo.com Stefan cel Mare University of Suceava, Romania Faculty of Economic Sciences and Public Administration Economy, Business Administration and Tourism Department 720229, Suceava, 13, Universitatii Street Phone: + 40 230 522978 int.297

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Published

04.05.2021

Issue

Vol. 10 No. 2 (2021)

Section

Accounting, Finance, Statistics and Economic informatics

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